TMI Blog2022 (2) TMI 579X X X X Extracts X X X X X X X X Extracts X X X X ..... deduction u/s. 80IA(4) of the Act in terms of decision of Hon ble High Court of Bombay in assessee s own case - Decided in favour of assessee. - ITA No. 385/PUN/2018 - - - Dated:- 11-2-2022 - SHRI R.S. SYAL, VICE PRESIDENT AND SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER Assessee by : Shri Fenil Bhatt Revenue by : Shri J.P. Chandraker ORDER PER S.S. VISWANETHRA RAVI, JM : This appeal by the Revenue against the order dated 16-10-2017 passed by the Commissioner of Income Tax (Appeals)-2, Pune [ CIT(A) ] for assessment year 2013-14. 2. The Revenue raised three grounds of appeal amongst which the only issue emanates for our consideration is as to whether the CIT(A) is justified in deleting the disallowance made ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... reement with the Central Govt./State Govt./Local Authority or any other statutory body for developing or operating and maintaining a new infrastructure facility. He submits finally that the CIT(A) erred in observing the fact that the Jawaharlal Nehru Port Trust issued certificate to treat the Container Freight Station as an extended arm of Port related services. He argued that the assessee is not eligible to claim deduction u/s. 80IA(4) of the Act and prayed to restore the order of AO. 4. The ld. AR, Shri Fenil Bhatt placed on record legal paper book containing Page Nos. 1 to 82 and drew our attention to Page No. 25 and submitted that the Hon ble High Court of Bombay in assessee s own case decided the issue in favour of the assessee by h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dated 06-01-2011 that the Inland Container Depots (ICDs) and Container Freight Stations (CFS) are not Ports for the purpose of section 80IA(4)(i) of the Act. He concludes that apparently, the contrary view of Instruction of CBDT has not been mentioned specifically in the order of the Hon ble Supreme Court and the AO has rightly relied on CBDT Instruction dated 06-01-2011 while framing the assessment order. 6. Heard both the parties and perused the material available on record. As rightly pointed by the ld. AR that the Hon ble High Court of Bombay in assessee s own case for A.Y. 2008-09 discussed the issue in detail confirmed the order of Tribunal in holding that the Container Freight Station (CFS) is infrastructure facility eligible for ..... X X X X Extracts X X X X X X X X Extracts X X X X
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